Electricity for domestic and residential use or for non-business use by a charity
VAT treatment5%
What this means for your business
- Charging VAT
- VAT is charged, but at the reduced rate (5%).
- Reclaiming VAT
- VAT paid on costs related to making this supply can normally be reclaimed in full as input tax.
Official guidanceFuel for business use is usually standard-rated — VAT Notice 701/19 (opens in a new tab)